In this paper, we propose a strategy of maintaining cache consistency in wireless mobile environments, which adds a validation server (VS) into the GPRS network, utilizes the location information of mobile terminal ...In this paper, we propose a strategy of maintaining cache consistency in wireless mobile environments, which adds a validation server (VS) into the GPRS network, utilizes the location information of mobile terminal in SGSN located at GPRS backbone, just sends invalidation information to mobile terminal which is online in accordance with the cached data, and reduces the information amount in asynchronous transmission. This strategy enables mobile terminal to access cached data with very little computing amount, little delay and arbitrary disconnection intervals, and excels the synchronous IR and asynchronous slate (AS) in the total performances.展开更多
This paper focuses on investor relations (IR) as an element of companies' communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock excha...This paper focuses on investor relations (IR) as an element of companies' communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock exchange market in particular. The study is illustrated with an example of IR in Poland, a relatively new European Union (EU) member state and an emerging market. As can be seen, IR goes beyond the traditionally understood maintenance of communication with the capital market. It is also shown that the main role of IR ought to be the reduction of investment risk and enhancement of the companies' value, which is of particular significance in light of the current globalization of capital markets. It has been found that Polish companies, especially those listed on the Warsaw Securities Exchange (WSE), commonly rely on IR as a means of communication with the environment. And yet, as the results of the analysis show, the quality of that communication is still far from satisfactory, despite efforts undertaken by various external entities to encourage more focus on the development of IR, or understanding of the company's relevant staff of its important role.展开更多
This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and account...This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and accounting area,from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR.Despite that existing literature offers valuable contributions about IC,and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR,this is a topic of growing interest that offers many avenues for further discussion.Analysing past and present literature,this study found that most of the papers use content analysis or a conceptual and critical approach.Moreover,three main paths emerged:about IC disclosure,about IC and IR as a field of research,about a practical concern of IR and IC.Moreover,it tries to frame a future research agenda;particularly,this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.展开更多
文摘In this paper, we propose a strategy of maintaining cache consistency in wireless mobile environments, which adds a validation server (VS) into the GPRS network, utilizes the location information of mobile terminal in SGSN located at GPRS backbone, just sends invalidation information to mobile terminal which is online in accordance with the cached data, and reduces the information amount in asynchronous transmission. This strategy enables mobile terminal to access cached data with very little computing amount, little delay and arbitrary disconnection intervals, and excels the synchronous IR and asynchronous slate (AS) in the total performances.
文摘This paper focuses on investor relations (IR) as an element of companies' communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock exchange market in particular. The study is illustrated with an example of IR in Poland, a relatively new European Union (EU) member state and an emerging market. As can be seen, IR goes beyond the traditionally understood maintenance of communication with the capital market. It is also shown that the main role of IR ought to be the reduction of investment risk and enhancement of the companies' value, which is of particular significance in light of the current globalization of capital markets. It has been found that Polish companies, especially those listed on the Warsaw Securities Exchange (WSE), commonly rely on IR as a means of communication with the environment. And yet, as the results of the analysis show, the quality of that communication is still far from satisfactory, despite efforts undertaken by various external entities to encourage more focus on the development of IR, or understanding of the company's relevant staff of its important role.
文摘This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and accounting area,from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR.Despite that existing literature offers valuable contributions about IC,and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR,this is a topic of growing interest that offers many avenues for further discussion.Analysing past and present literature,this study found that most of the papers use content analysis or a conceptual and critical approach.Moreover,three main paths emerged:about IC disclosure,about IC and IR as a field of research,about a practical concern of IR and IC.Moreover,it tries to frame a future research agenda;particularly,this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.